https://www.taxtmi.com/caselaws?id=336120 The Tribunal set aside the decision rejecting the refund claim for custom duty on imported goods used in captive consumption, emphasizing the need to examine whether the duty incidence had actually been passed on to consumers. The matter was remanded for a fresh decision by the adjudicating authority, directing a comprehensive review of the appellant's submissions and granting a personal hearing within three months. The appeal was allowed by way of remand due to the complexity of the case dating back to 1991. en-us Thu, 17 Nov 2016 00:00:00 +0530 Fri, 16 Dec 2016 10:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336120 The Tribunal set aside the decision rejecting the refund claim for custom duty on imported goods used in captive consumption, emphasizing the need to examine whether the duty incidence had actually been passed on to consumers. The matter was remanded for a fresh decision by the adjudicating authority, directing a comprehensive review of the appellant's submissions and granting a personal hearing within three months. The appeal was allowed by way of remand due to the complexity of the case dating back to 1991. Case-Laws Customs Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336120